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Class Deviation 2026-O0006

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Class Deviation 2026-O0006 - DFARS RFO Implementation (Part 30), Revision 1

Status: Active

Signed By: John M. Tenaglia, Principal Director, Defense Pricing, Contracting, and Acquisition Policy

Scope: All DoD contracting officers

Applies to DAF/Air Force: Yes

Authority: E.O. 14275, Restoring Common Sense to Federal Procurement; E.O. 14265, Modernizing Defense Acquisitions and Spurring Innovation in the Defense Industrial Base; OMB Memorandum M-25-26, Overhauling the Federal Acquisition Regulation; Section 1806 of the National Defense Authorization Act for Fiscal Year 2026 (Pub. L. 119-60)

Summary

This deviation revises and supersedes Class Deviation 2026-O0006 issued on 2025-12-18. It implements section 1806 of the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2026, which raises Cost Accounting Standards (CAS) thresholds for DoD-only contractor business units. Contracting officers must use revised FAR Part 30, a new DFARS Part 230 and new DFARS Procedures, Guidance, and Information (PGI) 230 in place of currently codified text.

Required Contracting Officer Actions

  1. Use the revised FAR Part 30 from the Revolutionary FAR Overhaul (RFO) web page. It replaces the codified text at 48 CFR chapter 1.
  2. Use the attached DFARS Part 230 in lieu of the text codified at 48 CFR chapter 2.
  3. Use the attached PGI 230 in lieu of the PGI text on the Defense Pricing, Contracting, and Acquisition Policy web page.
  4. Apply full CAS coverage to DoD-only contractor business units that receive a single CAS-covered contract of $100 million or more, or that received CAS-covered contracts in the preceding period with a net value of $100 million or more.
  5. Apply modified CAS coverage to DoD-only contractor business units that receive a single CAS-covered contract under $100 million, or whose preceding-period net value was under $100 million.
  6. For business units with mixed DoD and non-DoD contracts, continue applying FAR 30.201(b) without deviation.
  7. Replace $50 million with $100 million wherever it appears in 48 CFR 9903.202-1 through 9903.202-7 and in 48 CFR 9903.201-3 and 9903.202 for DoD-only business units.
  8. Insert provision FAR 52.230-1, Cost Accounting Standards Notices and Certification, with 252.230-7993, Alternate A, Cost Accounting Standards Notices and Certification, in solicitations for DoD-only CAS-covered business units.
  9. Insert provision 252.230-7994, Alternate A, Proposal Disclosure--Cost Accounting Practice Changes, in lieu of FAR 52.230-7. Use in solicitations for DoD-only CAS-covered business units.
  10. Insert clause FAR 52.230-2, Cost Accounting Standards, with 252.230-7995, Alternate A, Cost Accounting Standards, in negotiated contracts with DoD-only business units subject to full CAS coverage, unless an exemption or alternative clause applies.
  11. Insert clause FAR 52.230-3, Disclosure and Consistency of Cost Accounting Practices, with 252.230-7996, Alternate A, Disclosure and Consistency of Cost Accounting Practices, in negotiated contracts with DoD-only business units electing modified CAS coverage.
  12. Insert clause FAR 52.230-4, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, with 252.230-7997, Alternate A, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, in negotiated contracts with foreign concerns that have only DoD contracts and subcontracts, unless exempt from CAS.
  13. Insert clause FAR 52.230-6, Administration of Cost Accounting Standards, with 252.230-7998, Alternate A, Administration of Cost Accounting Standards, in contracts containing any of the clauses prescribed at 230.205-70(a), (b), (c) or (e).
  14. Insert clause FAR 52.230-5, Cost Accounting Standards--Educational Institutions, with 252.230-7999, Alternate A, Cost Accounting Standards--Educational Institution, in negotiated contracts with educational institutions that have only DoD contracts and subcontracts, unless an exemption applies.
  15. Military departments must submit each CAS waiver request to Defense Pricing, Contracting, and Acquisition Policy (DPCAP) (Price, Cost and Finance) at least 14 days before granting the waiver, unless otherwise authorized by the Principal Director, DPCAP.
  16. DoD contracting activities outside a military department must submit CAS waiver requests to the Principal Director, DPCAP for approval at least 30 days before the anticipated contract award date.
  17. Military departments must submit an annual report of all CAS waivers granted under FAR 30.202(a) to the Office of the Principal Director, DPCAP (Contract Policy) by November 30th of each year. Report only waivers for contracts at or above the threshold at 230.201-70(a)(1)(i).

Affected Provisions and Clauses

252.230-7993, (Clause)

  • Change type: MODIFIED
  • Action: Substitute clause 252.230-7993

252.230-7994, (Clause)

  • Change type: MODIFIED
  • Action: Substitute clause 252.230-7994

252.230-7995, (Clause)

  • Change type: MODIFIED
  • Action: Substitute clause 252.230-7995

252.230-7996, (Clause)

  • Change type: MODIFIED
  • Action: Add clause 252.230-7996

252.230-7997, (Clause)

  • Change type: MODIFIED
  • Action: Add clause 252.230-7997

252.230-7998, (Clause)

  • Change type: MODIFIED
  • Action: Add clause 252.230-7998

252.230-7999, (Clause)

  • Change type: MODIFIED
  • Action: Add clause 252.230-7999

52.230-1, (Clause)

  • Prescribed in: 30.201-3(a)
  • Change type: MODIFIED
  • Action: Substitute clause 52.230-1

52.230-2, (Clause)

  • Prescribed in: 30.201-4(a)
  • Change type: MODIFIED
  • Action: Substitute clause 52.230-2

52.230-3, (Clause)

  • Prescribed in: 30.201-4(b)
  • Change type: MODIFIED
  • Action: Add clause 52.230-3

52.230-4, (Clause)

  • Prescribed in: 30.201-4(c)
  • Change type: MODIFIED
  • Action: Add clause 52.230-4

52.230-5, (Clause)

  • Prescribed in: 30.201-4(e)
  • Change type: MODIFIED
  • Action: Add clause 52.230-5

52.230-6, (Clause)

  • Prescribed in: 30.201-4(d)
  • Change type: MODIFIED
  • Action: Add clause 52.230-6

52.230-7, (Clause)

  • Prescribed in: 30.201-3(c)
  • Change type: MODIFIED
  • Action: Substitute clause 52.230-7

Notes

Supersession: This revision supersedes the original Class Deviation 2026-O0006 issued 2025-12-18. Contracting officers must discontinue use of that prior version immediately.

Mixed-contract business units: The revised CAS thresholds apply only to DoD-only contractor business units. Business units with both DoD and non-DoD Federal contracts continue under FAR 30.201(b).

Expiration: The deviation remains in effect until rescinded or incorporated into the FAR, DFARS and DFARS PGI. No calendar expiration date applies.

Inquiries: Direct questions about this deviation to osd.pentagon.ousd-a-s.mbx.dfars@mail.mil.

Waiver delegation limit: Military departments must not delegate CAS waiver authority below the individual responsible for issuing contracting policy for that department.

Suggested Questions

You can ask your AI assistant:

  • What actions do I need to take for this deviation?
  • Does this deviation affect commercial acquisitions under Part 12?
  • Which clauses need to be removed from my existing contracts?
  • How does this deviation change 252.230-7993 specifically?
  • Are there any SAM registration implications?

Source: https://part52.dev

Generated: 2026-09-19 03:10 UTC

Memorandum: https://www.acq.osd.mil/dpap/dars/classdev/DFARS_RFO/Part-230/2026-O0006_Rev1_TAB_A_Deviation_Memo_DFARS_230.pdf